One of the many changes to employment law that slipped out almost unnoticed on 6th April was the change to the Employment Rights Act 1996 which extended the right to all workers to be entitled to itemised payslips or statements.

The statement must contain:

  • The gross amount of the wages or salary.
  • The amounts of any variable, and any fixed, deductions from that gross amount and the purposes for which they are made.
  • The net amount of wages or salary payable.
  • Where different parts of the net amount are paid in different ways, the amount and method of payment of each part-payment.


Previously, enforcing the right in an Employment Tribunal was limited to employees.

The Tribunal can order the employer pay the claimant all the deductions made for up to 13 weeks – PAYE, employee NI, pension contributions, student loans, benefits, deductions for over-payments.